The data for year$-$end adjustments are as follows:

a$.$ Fees earned, but not yet billed, $$5.$

b$.$ Supplies on hand, $$3.$

c$.$ Insurance premiums expired, $$6.$

d$.$ Depreciation expense, $$2.$

e$.$ Wages accrued, but not paid, $$2.$

Enter the adjustment data, and place the balances in the Adjusted Trial Balance columns. If a box does not require an entry, leave it blank. Enter all amounts as positive numbers.

Alert Security Services Co$.$

End$-$of$-$Period Spreadsheet $($Work Sheet$)$

For the Year Ended October $31,20$ Y$3$

$\backslash$table$[[$Account Title,$\backslash$table$[[$Unadjusted Trial$],[$Balance Debit$]],\backslash$table$[[$Unadjusted Trial$],[$Balance Credit$]],\backslash$table$[[$Adjustments $-],[$Debit$]],\backslash$table$[[$Adjustments $-],[$Credit$]],\backslash$table$[[$Adjusted Trial$],[$Balance Debit$]],\backslash$table$[[$Adjusted Trial Balance$],[$Credit$]]],[$Cash$,18,,,,,],[$Accounts Receivable,$48,,,,,],[$Supplies$,5,,,,,],[$Prepaid Insurance,$7,,,,,],[$Land$,60,,,,,],[$Equipment$,24,,,,,],[\backslash$table$[[$Accum$.$ Depr.$-],[$Equipment$]],,2,,,,],[$Accounts Payable,,$22,,,,],[$Wages Payable,,$0,,,,],[$Common Stock,,$40,,,,],[$Retained Earnings,,$73,,,,],[$Dividends$,5,,,,,],[$Fees Earned,,$54,,,,],[$Wanec Fxnence,$17,,,,,]]$